Overview of Content Accounting

Amortization methodology. The amortization schedule for content is based on historical and estimated viewing patterns and is reviewed quarterly. All titles in our content library are amortized on an accelerated basis. Content assets are amortized over the shorter of the title's window of availability, estimated useful life, or 10 years. On average, over 90% of a licensed or produced streaming content asset is expected to be amortized within four years after its launch. First run topical programming like talk shows are expensed upon airing. 7 NETFLIX

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